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Luluk Widyaningrum
Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga
Arts Humanities Economics, Econometrics & Finance Social Sciences

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Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di BEI MI Mitha Dwi Restuti; Luluk Widyaningrum
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.385 KB) | DOI: 10.24914/jeb.v18i3.288

Abstract

This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature ,and stagnant). The samples of this study consists of 224 companies in all sectors except the financial and banking, which were listed in Indonesia Stock Exchange (IDX) during 2010-2012. This study used a Kruskal Wallis test to examine whether there were differences the earnings management practice between each level of the life cycle. The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level, and between mature, and stagnant level are compared. The result showed that there was a significant difference between the earnings management practice by the companies in the growth and mature level, but there was no significant difference in earnings management practice by the companies in matureand stagnant level.
Co-Authors MI Mitha Dwi Restuti